Income tax · dividend TDS
Internal audit copy names dividend TDS under section 194 when thresholds are crossed. No rate is stated on this page.
The internal audit services page says dividend TDS under section 194 applies when thresholds are crossed. The same page says buyback and dividend transactions have separate withholding rules from TDS.
The personal tax chip Dividend income in ITR names ITR-1 other sources, AIS rows, and Form 26AS matching. That chip does not state a TDS rate.
Form 26AS shows the tax credit in the return flow. Deductor quarterly filing stays on the TDS return filing page.
The internal audit services page says dividend TDS under section 194 applies when thresholds are crossed. It also says buyback and dividend transactions have separate withholding rules from TDS. This chip page does not state those thresholds or a rate.
No. The personal tax chip Dividend income in ITR names ITR-1 other sources and AIS rows. This page is only the section 194 TDS line from internal audit copy.
Form 26AS shows the tax credit. The dividend income chip says the credit in a return should follow Form 26AS.
GST · ITR · Audit · Registration — English & Tamil, online and at the Singanallur office. First call is free.
